What this notice is about We used a refund from you, your spouse, or a former spouse to pay your past due tax debt. You may still owe money. What you need to do Review the information in your notice. It will explain how we used the refund and how much you still owe. If you owe, pay your balance as soon as possible to avoid additional penalties and interest. If you already have a payment plan, continue to make your payments timely. If you don’t owe, you don’t need to do anything. You may want to If you can't pay the full amount you owe: Learn more about how to set up a payment plan. Learn more about how to request an Offer in Compromise. Learn more about how do delay collection if you’re experiencing financial hardship. Review the following material that may be helpful: Form 9465, Installment Agreement Request PDF Publication 594, The IRS Collection Process PDF Form 656-B, Offer in Compromise Booklet PDF Frequently asked questions What should I do if I disagree with the notice? Call the number shown on your notice. Make sure to have your paperwork (a copy of your notice, cancelled checks, amended return, etc.) ready when you call. What happens if I can't pay the full amount I owe? You have several options available to you if you’re unable to pay the full amount owed, including setting up a payment plan, requesting an offer in compromise, or temporarily delaying collection. Read more about getting help with tax debt here. Tips for next year Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file. Reference tools Publication 1, Your Rights as a Taxpayer Publication 594, The IRS Collection Process PDF Publication 1660, Collection Appeal Rights PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Paying your taxes Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
